Cash goes to the cashier of the organization. Accounting for cash - postings. Receipt of cash at the cash desk - postings

Cash goes to the cash desk of the organization:

from bank accounts of the organization

from buyers (sales revenue)

b from accountable persons (refund of unused amounts)

in payment for monetary documents

from employees of the organization (repayment of loans, compensation for damages)

from the founders (introduction of authorized capital), etc.

Operations for the receipt of funds at the cash desk are drawn up by a unified primary document of the Incoming cash order (form KO-1) See Appendix 3. The accountant writes out (draws up on a computer) one copy of the incoming cash order. The tear-off part (receipt) must be certified with a seal and given to the person who deposited the money at the cash desk. Money that comes to the cash desk as revenue for goods, work, services must be processed using a cash register, i.e. in addition to the receipt for the receipt order, the buyer must be issued a cash receipt. If several such operations are performed during the day (for example, the work of a store), then the buyer receives only a check, and at the end of the day one receipt order is issued for the total proceeds.

Filling in the Receipt cash order is carried out in the following order:

The issued receipt order is registered in the Journal of registration of incoming and outgoing cash documents (form KO-3), and filed with the cashier's report (tear-off sheet of the Cash Book) See Appendix 1. When money is received from the bank accounts of the organization, the following entries are made:

Using the operating cash desk:

Upon receipt of money from the current account:

Upon receipt of cash from a bank account denominated in foreign currency:

For settlements with suppliers and buyers:

Upon receipt of funds from accountable persons:

When dealing with personnel:

When settling with founders:

For settlements with other creditors:

Upon receipt of sales proceeds:

When entering the cash desk of other income.

The receipt of funds at the cash desk of the organization is documented by incoming cash orders, which are issued in the accounting department (where they are immediately recorded in the register of incoming and outgoing cash documents).
The person who deposits the money and the cash desk is given a receipt for the incoming cash order for receiving money
We bring to the attention of readers an algorithm of actions related to the receipt of funds at the cash desk
Step I. Filling out a cash receipt form K? KO-1
An incoming cash order is used to formalize the receipt of money at the cash desk both when using manual processing methods and when processing information using computer technology.
An incoming cash order is issued in one copy by an accounting employee. Receipt cash orders and receipts for them must be filled out clearly and clearly in ink, ballpoint pen or written out in a machine (writing, computing). Under-cleaning, blots or corrections in the document are not allowed (clause 19 of the Procedure for Conducting Cash Transactions).
An example of a completed receipt order in the form No. KO-1 can be found on p. 22.
Table 2.1.1
Sirs a "org" ti "ci" "U
Further, in the same line, in a special line, the code of the organization according to OKNO is indicated, which is attached to the organization by the statistics agency (once after its registration
Zalo" those forms No. KO-1
Continued iabya 211 Name Procedure for e-mailing G*-™ Siroyu “structural UNIT” option Receipt of funds 3 i “lei in that case if you
submission of this “esss” Even MoiyrtHTb is entered information about that from Dalai in the same line in the “Code” column, the code of the structure of the city is indicated (when using
“Wholesale checks) checks cash [for example, from some point the proceeds were received) Stav. in order sі ta katuї ryasgogoda
Date of dozhnasovladap, dated by
heaving of funds Count ^beg-Noierschete (M).on ^money "VD with ©bosoyyuimyu"structural group of companies іzoepeniaorganizаііt, trading field, department of supetyarkyaa and GC GrfiYarvDIT, corr- REIUNDF
account, suEscheG ” Noiaraccount (and. espi irreducibly, subyaet), the state credit of which is reflected then - after gluing cash to the cashier oda - 1 ^ Column "Amount, rub. cat."
DE?" of funds Column "Progress of the designated purpose" Corvasion of the funds received by the received funds It is filled in if the organization uses the appropriate system of construction construction (Accepted It is flooded depending on who
tsaeidaigi
if the money is received from employees of the organization, then this line indicates the last name, first name and answer to this employee;
gels money is accepted from a third-party employee, then in this line
ishish mim ish "in the organization
and last name, first name, patronymic of the person through which this organization donates funds to Pyatsyubneesi Ta5litsa212 us 23
Ending iabl 2) 1
Name of attribute Notes aBtOpa Line “Basic” Cash source olgra and і (more like see tablshіu212nas 23) Sirska "Amount" The amount of money that is sent to the cashier's office When smu is the amount of rubles "ha, it is written in capital letters at the beginning of the line, and kopan - in numbers If after aiyam the amount is in rubles in the line there is a free space left, read it from Strictly “Including the amount of VAT, which is written in numbers In the event that products, works,
KKKYYAYKY? Build "Appendix" Listed the attached primary and other documents indicating their non-swarm date us 23) Build "organization" Full name of the organization i; torn to the current cash order zashiisch is similar to the cash order / order cash order No. "The number is indicated in the column "Document Number" of the incoming order K3CC0BW0 of the city." the date, after the written in the column “Date of compiling the main part of the incoming cash order The line “Accepted Zeptyaekya in the same way as correspond to ¦ yuidai line of the cash order attached (see Є 22) Line“ Basis ”Contains fischuez of the operation of the ІЗіcheiiiеаіо line rewrites from a similar line of the gricad - | nogo cash edde The line "Amount" The amount of money in the first place is digits, the idea repeats this suyama - indicate the capitalization of letters from the beginning of letters, and kopecks - in numbers If after entering the amount in rubles, there is a free line in the line toeta gri [living Line "Including" The amount of VAT, which is written in figures


View operations “Osk^nie. "Accepted by "Appendix ¦" Sweating money from the settlement account Received from the current account for the payment of labor fees (acquisition of materials, opgvgy cond. Return of the balance of the unused accountable person Avansoshyotcheg No. Contribution of the founder to the authorized capital of the Vmaa “authorized capital Full name of the founder Copy of the decision of the meeting of founders Repayment of the debt on the loan of VCh issued by the employees of the organization
in the register of receipts and expenditures of cash documents
In accordance with paragraph 21 of the Procedure for conducting cash transactions, incoming cash orders or Documents replacing them, before being transferred to the cash desk, are registered by the accounting department in the peine grace journal of incoming and outgoing cash documents (form Ns KO-3)
Action 3. Issuance of permission to accept funds at the cash desk
After filling in and registration, the cash receipt order and the receipt are signed by the chief accountant or a person authorized by a written order of the head (g 13 of the Procedure for Conducting Cash Operations)
We also indicate the decoding of the signature ~ initials and surname **
Action 4. Acceptance of cash at the cash desk
According to paragraph 20 of the Procedure for conducting cash transactions, upon receipt of a cash receipt order, the cashier is obliged to check:
cash and the authenticity of the signature of the clay accountant and the document
the correctness of the document;
the presence of the applications listed in the document.
In case of non-compliance with at least one of these requirements, the cashier returns the incoming cash order to the accounting department for proper processing.
If these requirements are met, then the cashier accepts the money.

orders, the cashier in this case only half the document.
On the receipt, the cashier also indicates the date of receipt of money and certifies the signature with the seal (stamp) of the cashier or oggienpch of the cash register (clause 14 of the Procedure for conducting cash transactions) on the day they were made
The documents attached to the cash order shall be stamped or inscribed "Received" with the date (date, month, date).
After receiving the money at the cash desk, the receipt for the incoming cash order is torn off along the cut-off line P is given to the person who has fallen the money, and the cash order itself remains at the cash desk
Action S. After receiving money on the incoming cash order in the cash book (form No. KO-4), an appropriate entry is made
According to clause 24 of the Procedure for Netting Cash Transactions, entries in the cash book are made by the cashier immediately after receiving money from a cash receipt order.
Read about filling out the cash register kiyagi on p. 37.
It should be remembered that when organizations and individual entrepreneurs carry out cash settlements and (or) settlements using payment cards, in cases where they sell goods, perform work or provide services, cash registers should be used (clause 1 of Art. 2 of the Federal Law of May 22, 2003 No. 54-FZ "On the use of control-kissop equipment in the implementation of cash payments and (or) payments using payment cards")
An incoming cash order and a cash book (see, p. 22 and p. 40-42) are the basis for reflecting in accounting operations for the receipt of funds at the cash desk of an organization:
Debit of account 50 Credit of account 51 (52, 55) - cash received funds from bank accounts (settlement, currency or special);
Debit of account 50 Credit of account 58 (sub-account "Granted loans") - the cash desk of the organization received the amounts of short-term (or long-term) loans previously provided to another organization;
Debit of account 50 Credit of account 58-4 (sub-account "Contributions under a simple partnership agreement") - a participant in a simple partnership credited to the cash desk the funds returned from contributions to the common property of comrades;
Debit of account 50 Credit of account 60 - the amounts received from suppliers to contractors were received by the cashier in connection with the mutual verification of the obligations of the parties (advance payments issued to suppliers and contractors in connection with the termination of contracts with them were returned to the cashier);
Debit of account 50 Credit of account 62 - cash funds received from buyers and customers (including for sold property and property rights) are credited, or the amounts of advances accepted at the cash desk from buyers and customers are reflected;
Debit of account 50 Credit of account 66 (67) - funds from lenders, provided by them as short-term or long-term loans, were accepted for cash (proceeds were received from the sale of short-term or long-term bonds);
Debit account 50 Credit account 70 - returned to the cashier overpaid amounts of wages;
Debit account 50 Credit account 71 - accountable persons returned unspent amounts to the cashier;
Debit of account 50 Credit of account 73 - from employees the amounts for uniforms sold at a discount were received from employees (payments were received from employees who were given products in installments, etc.);
Debit of account 50 Credit of account 75 - capitalized in cash contributed by the founders as contributions to the authorized capital of the organization (additional contributions from shareholders are reflected in connection with an increase in the nominal value or an additional issue of shares);
Debit of account 50 Credit of account 75 - a participant conducting common business under a simple partnership agreement received compensation for losses from joint activities (a unitary enterprise accepted cash from a state (municipal) body to conduct activities and / or cover losses);
Debit of account 50 Credit of account 76 - cash receipts from the parent for the maintenance of children in preschool institutions that are part of the service industries and farms were credited (cash funds contributed by suppliers to offset the claims made by them were taken into account, the amount of insurance compensation was received from insurance companies)
Debit of account 50 Credit of account 76 - the participant of the Russian partnership accepted into the cashier the amount of profit due from jointly !! Activities (the cash desk of the parent organization received amounts from subsidiaries (dependent) companies),
Debit of account 50 Credit of account 79 (sub-account “Settlements on allocated property*) - the parent organization received cash received from units allocated to separate balance sheets;
Deeg of account 50 Credit of account 79 (sub-account “Settlements under the contract of trust management of property”) - the founder of the management from the trustee received cash from the cashier on account of the profit due.
Debit account 50 Credit account 80 - participants conducting common business under a simple partnership agreement received funds in the cash in the form of contributions to the common property of comrades;
Debit of account 50 Credit of account 83 - reflects share premium from the sale of shares of the organization,
Debit of account 50 Credit of account 86 - cash funds intended for intended use were credited;
Debit of account 50 Credit of account 91 - cash surplus identified during the inventory was cut off (the amounts of sanctions were received from debtors; interest was received on loans issued to another organization; the amounts of receivables previously written off as non-receivable to be received were accepted; a positive exchange rate difference was reflected on operations with cash foreign currency);
Debit of account 50 Credit of account 98-1 - funds were received at the cash desk as deferred income (including contributions from shareholders and payment for various subscriptions),
Debit of account 50 Credit of account 98 2 - gratuitously received cash was credited.

As a rule, the cashier should work with the cash register. It is with him that the head of the organization concludes an agreement on full liability. If there is no such employee in the state, both an accountant and the head of the organization himself can be appointed to his position.

Every year, a legal entity must agree with the bank on the limit of the balance of cash on hand at the end of the working day. That is, cash should be kept at the cash desk only in the amount indicated in the calculation. This form can be obtained from the servicing financial institution, completed and submitted before the new calendar year. If you do not do this, you do not have the right to keep the funds at the cash desk of the organization.

Receipt of funds at the cash desk

Money can come to the cash desk from various sources, for example, from the organization's current account, from counterparties, from founders, from accountable persons, etc. In any case, you must document the receipt of money, for this, use a cash receipt order (form No. KO-1). You need to draw up a document in a single copy. You must give the tear-off part signed by the cashier and the chief accountant to the person who deposited the money.

An incoming cash order is filed with the cashier's report and registered in the book of registration of cash documents (form No. KO-3).

In accounting, you must make the following entries:

D50 K51 - funds were received at the cash desk from the organization's current account;

D50 K62 - funds were received at the cash desk from counterparties;

D50 K71 - funds were received at the cash desk from an accountable person;

D50 K75 - funds were received at the cash desk from the founder

D50 K90.1 - funds were received at the cash desk as a result of the sale.

Cash withdrawal from the cash register

All cash movements must also be documented and reflected in accounting. For this, an expense cash warrant is used (form No. KO-2). The funds can be used to pay wages, to issue account amounts, to transfer funds to a current account, etc. The completed expense document must be registered in the book of accounting for cash documents and filed with the cashier's report.

In the accounting of cash transactions, make the following entries:

D70 K50 - wages were paid to employees of the organization;

D71 K50 - funds have been issued;

D60 K50 - funds were issued to the supplier for the goods.

If there are several cash desks in the organization, for example, in the case of several divisions, the head cashier must be on the staff of the enterprise. It is he who fills out the accounting book of cash accepted and issued by the cashier (form No. KO-5). All operations carried out with the participation of the cash desk must be reflected in the cash book (form No. KO-4). At the end of the reporting period, the book is stitched, numbered and sealed with the seals of the organization and the signature of the head and chief accountant.

Accountable person

An accountable person is a person to whom funds are issued from the cash desk. This person can only be an employee of the company. He must account for the amount received.

There are the following requirements for the issuance of accountable funds:

He must submit documents confirming the expenditure of cash (cheques, receipts, invoices, etc.). If not all funds are spent, the accountable person must return them back;

It is prohibited to transfer accountable funds to one employee from another.

When returning supporting documents, the accountable person must know that receipts, checks, invoices must be filled out correctly, expenses must be economically justified.

The following are the accounting entries that reflect in accounting the operation of cash receipts to the cash desk from employees of the organization

Cash receipts from counterparties and individuals who are not employees of the organization

The following are the accounting entries that reflect in accounting transactions of cash receipts to the cash desk from counterparties and individuals who are not employees of the organization

Receipt of funds from settlement, currency, special accounts to the cash desk of the organization

Below are the accounting entries that reflect in accounting the operation of receipt of cash in the cash desk of the organization from the settlement, currency, special accounts

Other receipts to the cash desk of the organization

List of accounts participating in accounting entries:

In this article, we will analyze how accounting is kept for cash transactions (cash) and non-cash funds at the enterprise, and for this we will consider two accounts: 50 Cash and 51 Settlement account. The first one is for cash accounting, the second one is for non-cash money accounting. You will find postings on cash transactions and on the movement of non-cash money below.

Accounting for cash on account 50 - "Cashier"

Account 50 is designed to record the movement of cash, that is, to record cash transactions. Debit 50 is intended to reflect the receipt of cash, credit 50 - to reflect the disposal of cash.

Documentation of cash transactions

All receipts and payments of cash must be reflected in the cash book of the authorized sample, its maintenance is mandatory for each organization. All entries in the cash book are made on the basis of primary documents: incoming and outgoing cash warrant. Posting of cash to the cash desk is made out by a cash receipt order unified form KO-1, cash withdrawal from the cash desk - by an account cash order form KO-2.

Analysis of account 50 shows that account 50 is active, designed to reflect assets (cash), its balance is always debit. An increase in an asset is recorded as a debit, a decrease as a credit.

Cash transactions necessarily provide for the use, with the exception of some types of activities for which strict reporting forms can be used, read more about this in.

For each organization, a cash balance limit is set, that is, the amount of cash that can remain in the cash desk at the end of the day, the amount in excess of the limit must be deposited with the bank at the end of each working day. When transferring cash to the bank, a forwarding statement is issued to the bag. The excess amount of cash can be left only for the payment of wages and benefits, but not more than five business days, including the day the money is issued by the bank.

Not only cash can be stored at the box office, but also monetary documents (paid tickets, vouchers).

The conduct of cash transactions is regulated by certain regulatory documents that must be studied for the competent accounting of cash and the proper conduct of the cash register.

Regulatory documents of cash transactions: (click to expand)

1. Regulation “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”, approved by the Bank of Russia on October 12, 2011 No. 373P - this is the main document regulating cash transactions.
2. Regulation on the application of KKM No. 745 of 1993 (as amended on 08.08.2003)
3. Instruction of the Bank of Russia No. 1843-U dated June 20, 2007 “On the maximum amount of cash settlements between legal entities”. At the moment, the maximum amount of cash settlements between legal entities is limited to 100 thousand rubles.

Video lesson. Accounting account 50 “Cashier”: sub-accounts, postings, examples

In this video lesson, the site's expert, chief accountant Natalya Vasilievna Gandeva explains the account 50 "Cashier", considers typical accounting entries and sub-accounts. Click on the video below to watch.

You can download the slides and presentation here.

Postings on account 50

The specified accounting entries for accounting for cash transactions are the most common standard options; you can find a complete list of entries in the Chart of Accounts ().

Accounting for non-cash funds to account 51 - “Settlement account”

All non-cash payments can be made if you have a current account. It opens in a credit institution, otherwise called a bank. How to open a current account and what documents you need to provide, read in.

To account for the movement of non-cash funds of the organization, 51 accounting accounts are intended.

Is he active or passive?

An analysis of account 51 proves that it is active, it keeps records of the assets of the enterprise (non-cash money), it always has a debit balance. The debit of account 51 is intended to reflect the receipt of non-cash funds (increase in the asset), on the credit of account 51 - the write-off of non-cash money (decrease in the asset).

Organizations are currently allowed to have multiple checking accounts. Accounting account 51 () can be divided into several analytical ones, on each of which records will be kept for each individual settlement account of the enterprise.

The primary document confirming the fact of debiting and receipt of non-cash funds is an extract from the bank, which contains information on all received and debited amounts from the organization's current account.

The funds are debited on the basis of a payment order, which is drawn up in 2 copies and referred to the bank, one of the copies is marked by the bank that the order has been accepted and returned back. When depositing money from the cash desk to the current account, an announcement is made for a cash deposit.

Video lesson. Account 51 in accounting: postings, examples

In this video lesson, account 51 of accounting is disclosed in detail. Key postings and practical examples for recording transactions are considered.

Typical postings on account 51

Summarize:

The organization for mutual settlements can use both cash and non-cash. To account for the former, a cash register is used, for the latter, a current account is used. Each cash accounting operation is mandatory drawn up in primary documents, and the corresponding entry is reflected in accounting.

Briefly about count 51 in infographics

The figure below shows all the key information about account 51 and its transactions in an infographic.

All typical postings on account 51 “Settlement account”